High Court Rulings


Local sales tax applies on Goods imported under Trade agreement between India-Bhutan 

Madras HC in appeal challenging levy of local goods tax under Tamil Nadu General Sales Tax Act, rejects the stance of importer that same is not leviable on cigarettes import in view of Agreement on Tr...View More

Quashes differential duty order passed ignoring settled classification of Seaweed Extract; Remands matter 

Bombay HC quashes the order demanding differential duty of around Rs. 38.91 Crores on Acadian Seaplants Soluble Seaweed Extracts Powder (Seaweed Extract), holding that the classification under CTH 121...View More

Smart tables, Display counters sold to Samsung not 'IT products', Upholds demand, penalty 

Himachal Pradesh HC holds that smart tables, table top cubes, leaflet holders, spec card holders with print, glass counters with product base, experience counters, SIS black walls with translates, sig...View More

Directs compensatory interest payment on entry-tax demand since Assessee not Applicant in SLP before SC 

Orissa HC directs Assessee to deposit interest at 9% on entry tax demand from return-filing date till SC judgment upholding the constitutional validity of the Entry Tax Act; SC directed the parti...View More

‘Heat Strengthen Glass’ classification for levying CVD, a factual issue, not for writ court 

Gujarat HC dismisses petition seeking court’s intervention in re-assessment of Bill of Entry by Customs Commissioner regarding levy of BCD and CVD on import of ‘Solar Heat Strengthen Glass...View More

No power on States to cancel validly issued Form-C; Delcares Rule as ultra vires to CST Act 

Rajasthan HC (at Jaipur) allowing the writ petition of selling-dealer (assessee), declares Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 (as introduced through notification dated July 1...View More

Citing own precedent, sets-aside Retailers Association member's SVLDRS application rejection 

Punjab & Haryana HC allows writ petition filed by Petitioner, a member of Retailers Association of India (RAI) against rejection of Form SVLDRS-1 declaration; Setting aside the impugned order, rem...View More

Application actuated by ‘incorrect details’ resulting in ‘erroneous’ discharge certificate ineligible under SVLDRS 

Madras HC in matter challenging demand under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS), rules on entitlement to file under SVLDRS when tax admitted is not paid; Assessee had earlier fi...View More

Appeal from value determination of excisable goods for assessment falls with SC, not HC 

Jharkhand HC finds Revenue's appeal from CESTAT order before HC 'as not maintainable', accepting assessee's preliminary objection regarding maintainability of tax appeal u/s 35G of CEA (before HC) or ...View More

Dismisses petition challenging seizure of 'Polyurethane Foam Trims' not being in 'primary form' 

Madhya Pradesh HC dismisses writ petition filed under Article 226 of Constitution of India challenging seizure memorandum issued by Revenue u/s 110 of Customs Act on ground that imported goods (Polyur...View More